TMI Blog2013 (7) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... ived by the respondent from foreign company - Demand has been raised in the show cause notice under 'reverse charge mechanism' from the recipient of the service as per Rule 2(1) (d) (iv) of the Service Tax Rules - Recipient of service is liable to service tax from 18.04.2006 only - Since in the present appeal demand is raised for the period prior to 18.04.2006 on recipient of service, Respondent i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1985. The appellant had entered into a license agreement dated 01.04.2002 with M/s Akzo Noble Coating International B.V of Netherlands. On examination of the financial accounts for the period from November-1999 to October-2004, it was observed that the respondent had paid certain amounts in form of royalty for its disposal of valuable information and know-how relating to receipt, prescriptions, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service tax was confirmed under the category of consulting engineering service. The Original Authority has also ordered recovery of interest and penalties under section 75 A, 76, 77 and 78 were imposed on the respondent. Respondent preferred an appeal before the Commissioner, Central Excise (Appeals), who vide impugned order has set aside the order in original and allowed the appeal of the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent from foreign company i.e. M/s Akzo Noble Coating International B.V of Netherlands. We find that the demand has been raised in the show cause notice under 'reverse charge mechanism' from the recipient of the service as per Rule 2(1) (d) (iv) of the Service Tax Rules for the period 2002-2003 and 2004-2005. In view of the decision of Hon'ble High Court of Bombay, in the case of M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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